The cost composition of housing development projects is complex, involving material costs, labor costs and other aspects, and the traditional accounting treatment method has limitations in cost control. How to realize effective cost control through scientific accounting treatment methods has become a key issue for housing development enterprises to enhance their competitiveness and profitability. Taking a housing development project in a city as an example, this study explores the relationship between the impact of capital flow accounting treatment methods on cost control through multiple linear regression model. The study selects five accounting treatment methods, namely cost accounting procedures, financial management mechanism, breakdown of each cost, financial accounting and contract price, as explanatory variables, and cost control as explanatory variables, and uses the least squares method for parameter estimation. The empirical results show that the established multiple linear regression equation is: cost control=0.108+0.107×cost accounting procedure+0.219×financial management mechanism+0.216×costs+0.211×financial accounting+0.092×contract price, and the model fitting goodness of R² reaches 0.841, which indicates that the accounting processing methods have a significant positive effect on cost control. Spatial effect analysis shows that financial accounting has the highest spatial effect coefficient of 0.618, followed by financial management mechanism of 0.429. The conclusion of the study shows that optimization of accounting processing methods can effectively improve the level of cost control of housing development projects, and provide a scientific basis for enterprise management decision-making.
